{"id":3081,"date":"2016-08-27T13:57:40","date_gmt":"2016-08-27T13:57:40","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3081"},"modified":"2016-08-27T13:57:40","modified_gmt":"2016-08-27T13:57:40","slug":"ulkemizdeki-bagimsiz-denetim-sistemine-esdegerlilik-verilmesi-kgk","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/ulkemizdeki-bagimsiz-denetim-sistemine-esdegerlilik-verilmesi-kgk.html","title":{"rendered":"\u00dclkemizdeki Ba\u011f\u0131ms\u0131z Denetim Sistemine E\u015fde\u011ferlilik Verilmesi KGK"},"content":{"rendered":"

\u00dclkemizdeki Ba\u011f\u0131ms\u0131z Denetim Sistemine E\u015fde\u011ferlilik Verilmesine \u0130li\u015fkin<\/strong><\/span><\/p>\n

\u00a02016\/1223 (EU) say\u0131l\u0131 Avrupa Birli\u011fi Komisyonu Karar\u0131<\/strong><\/span><\/p>\n

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\u00dclkemizdeki kamu g\u00f6zetimi, kalite g\u00fcvence, inceleme ve yapt\u0131r\u0131m sistemlerine AB taraf\u0131ndan e\u015fde\u011ferlik verilmesi i\u00e7in ba\u015flat\u0131lan Avrupa Komisyonu de\u011ferlendirme s\u00fcreci, Avrupa Komisyonunun 25 Temmuz 2016 tarih, (EU) 2016\/1223 say\u0131l\u0131 Uygulama Karar\u0131n\u0131n al\u0131nmas\u0131yla ba\u015far\u0131yla sonu\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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Bilindi\u011fi \u00fczere, Y\u0131ll\u0131k Mali Tablolar\u0131n ve Konsolide Mali Tablolar\u0131n Ba\u011f\u0131ms\u0131z Denetimine ili\u015fkin 2006\/43\/EC say\u0131l\u0131 Avrupa Parlamentosu ve Konsey Direktifinin (Direktif) 45\u2019inci maddesinde; AB d\u0131\u015f\u0131nda kurulmu\u015f ancak devredilebilir menkul k\u0131ymetleri AB \u00fcyesi \u00fclkelerin d\u00fczenlenmi\u015f piyasalar\u0131nda i\u015flem g\u00f6ren i\u015fletmelere ili\u015fkin y\u0131ll\u0131k veya konsolide mali tablolar\u0131 ile ilgili denetim raporlar\u0131 sa\u011flayan t\u00fcm denet\u00e7ilerin ve denetim kurulu\u015flar\u0131n\u0131n ilgili AB \u00fcyesi \u00fclkeye kay\u0131t yapt\u0131rmalar\u0131 gerekmektedir. Ayr\u0131ca, AB i\u00e7inde d\u00fczenlenmi\u015f bir piyasada i\u015flem g\u00f6ren i\u015fletmelerin denet\u00e7ilerin ve denetim kurulu\u015flar\u0131n\u0131n i\u015flem g\u00f6r\u00fclen AB \u00fcyesi \u00fclkenin kamu g\u00f6zetimi, kalite g\u00fcvence, soru\u015fturma ve yapt\u0131r\u0131m sistemine tabi olmas\u0131 gereklidir.<\/span><\/p>\n

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Avrupa Komisyonu taraf\u0131ndan ba\u011f\u0131ms\u0131z denet\u00e7ilere ve denetim kurulu\u015flar\u0131na y\u00f6nelik \u00dclkemizdeki kamu g\u00f6zetimi, kalite g\u00fcvence, inceleme ve yapt\u0131r\u0131m sistemleri, Direktifin ilgili maddeleri olan 29, 30 ve 32\u2019nci maddelerine g\u00f6re de\u011ferlendirilmeye tabi tutulmu\u015ftur. Yap\u0131lan de\u011ferlendirme sonucunda, \u00dclkemizdeki kamu g\u00f6zetimi, kalite g\u00fcvence, inceleme ve yapt\u0131r\u0131m sistemlerinin s\u00f6z konusu Direktifin ilgili h\u00fck\u00fcmlerini kar\u015f\u0131lad\u0131\u011f\u0131 belirlenmi\u015f olup, 1 A\u011fustos 2016 tarihinden itibaren \u00dclkemizdeki kamu g\u00f6zetimi sistemine e\u015fde\u011ferlik verilmesi i\u00e7in (EU)2016\/1223 say\u0131l\u0131 Uygulama Karar\u0131 al\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n

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S\u00f6z konusu Uygulama Karar\u0131yla; Baz\u0131 \u00dc\u00e7\u00fcnc\u00fc \u00dclkelerdeki Denet\u00e7iler ve Denetim Kurulu\u015flar\u0131 \u00dczerindeki Kamu G\u00f6zetimi, Kalite G\u00fcvence, \u0130nceleme ve Yapt\u0131r\u0131m Sistemlerinin E\u015fde\u011ferli\u011fi ve Baz\u0131 \u00dc\u00e7\u00fcnc\u00fc \u00dclkelerdeki Denet\u00e7iler ve Denetim Kurulu\u015flar\u0131n\u0131n Avrupa Birli\u011findeki Denetim Faaliyetleri i\u00e7in Ge\u00e7i\u015f D\u00f6nemine ili\u015fkin 2011\/30\/EU say\u0131l\u0131 Karar de\u011fi\u015ftirilerek, \u00dclkemizdeki kamu g\u00f6zetimi, kalite g\u00fcvence, inceleme ve yapt\u0131r\u0131m sistemlerinin AB \u00fcyesi \u00fclkelerdeki sistemlerle e\u015fde\u011fer oldu\u011fu kabul edilmi\u015ftir.<\/span><\/p>\n

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E\u015fde\u011ferli\u011fin al\u0131nmas\u0131yla birlikte, devredilebilir menkul k\u0131ymetleri AB \u00fcyesi \u00fclkelerin d\u00fczenlenmi\u015f piyasalar\u0131nda i\u015flem g\u00f6ren i\u015fletmelerimizin \u00dclkemiz denet\u00e7ileri taraf\u0131ndan d\u00fczenlenen denetim raporlar\u0131 ilgili \u00fclkelerde ge\u00e7erli olup, Direktifin 45\u2019inci maddesindeki ko\u015fullardan muaf tutulacakt\u0131r.<\/span><\/p>\n

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Kamuoyunu sayg\u0131yla duyurulur.<\/span><\/p>\n

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Avrupa Komisyonunun 25 Temmuz 2016 tarih, (EU) 2016\/1223 say\u0131l\u0131 Uygulama Karar\u0131<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00dclkemizdeki Ba\u011f\u0131ms\u0131z Denetim Sistemine E\u015fde\u011ferlilik Verilmesine \u0130li\u015fkin \u00a02016\/1223 (EU) say\u0131l\u0131 Avrupa Birli\u011fi Komisyonu Karar\u0131 \u00dclkemizdeki kamu g\u00f6zetimi, kalite g\u00fcvence, inceleme ve yapt\u0131r\u0131m sistemlerine AB taraf\u0131ndan e\u015fde\u011ferlik verilmesi i\u00e7in ba\u015flat\u0131lan Avrupa Komisyonu de\u011ferlendirme s\u00fcreci, Avrupa Komisyonunun 25 Temmuz 2016 tarih, (EU) 2016\/1223 say\u0131l\u0131 Uygulama Karar\u0131n\u0131n al\u0131nmas\u0131yla ba\u015far\u0131yla sonu\u00e7lanm\u0131\u015ft\u0131r. Bilindi\u011fi \u00fczere, Y\u0131ll\u0131k Mali Tablolar\u0131n ve Konsolide Mali […]<\/p>\n","protected":false},"author":1,"featured_media":2528,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[326],"views":1151,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3081"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3081"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3081\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2528"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}